[WSBAPT] charitable bequest

[JOHN J SULLIVAN]

Tread carefully if the tax deduction is important to the client. 

Make sure the bequests are enforceable under state law. 

Also, make sure the PR has no discretion whether to make them or not, and that they are limited to bequests to qualified tax-exempt entities. 

My default provision to avoid escheat, usually goes something like "If no heirs are then living, the PR shall distribute the remaining estate to one or more organizations of his or her choosing that are qualified under Section 2055(a) of the Internal Revenue Code of 1986 as amended (the "Code")."

Here's some info from Thomson-Reuters:

https://static.store.tax.thomsonreuters.com/static/samplePages/Sample_Checkpoint_TPH.pdf

Best regards,

John J. Sullivan mailto:dlyons at lyonslawoffices.com ,

Attorney



Lyons | Sullivan

10655 NE 4 th Street, Suite 704

Bellevue, WA  98004

425·451·2400 tel 425-451-7385 fax

http://www.dljslaw.com/



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>     On 11/16/2020 1:54 PM Diane J. Kiepe <djkiepe at depdslaw.com> wrote:
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>     Can a Testator request that his or her PR simply pay a portion of his or her estate to tax-exempt charities that “help animals” or “helps the environment” as chosen by the PR?
> 
>      
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>      
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>      
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>     Diane J. Kiepe
> 
>      
> 
>     Diane J. Kiepe
> 
>     Douglas Eden
> 
>     717 W. Sprague Ave.
> 
>     Suite 1500
> 
>     Spokane, WA  99201
> 
>     djkiepe at depdslaw.com mailto:djkiepe at depdslaw.com
> 
>     509-455-5300
> 
> 
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